Skip Ribbon Commands
Skip to main content
Sign In
​​​​​​​​​​​​​​​​



​​

 

 

SCTIED-202139835/3/2021 3:13:46 PM4. BUSINESS PROPERTY TAX AND EXEMPTIONS A leasehold will be subject to ad valorem tax if real property that is subject to a property tax exemption is STS_ListItem_DocumentLibraryhttps://dor.sc.gov/resources-site/lawandpolicy/Documents/Forms/AllItems.aspx0https://dor.sc.gov5/3/2021 3:13:46 PMpdfFalsepdf1515~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js
Property Tax Guide100733/31/2015 9:01:25 AMThe Honorable Nikki R. Haley, Governor This publication does not constitute tax, legal or other advice Manufacturers and Utilities Exemption Cases (Other than the Homestead Exemption STS_ListItem_DocumentLibraryhttps://dor.sc.gov/resources-site/publications/Publications/Forms/AllItems.aspx0https://dor.sc.gov3/31/2015 9:01:25 AMpdfFalsepdf1515~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js
SC Sales Tax Manual37033/12/2021 2:08:27 PMThe purpose of this sales and use tax manual is to provide businesses, Department of Revenue employees, and tax professionals To that end, the manual references H. Full Exemptions STS_ListItem_DocumentLibraryhttps://dor.sc.gov/resources-site/lawandpolicy/Documents/Forms/AllItems.aspx0https://dor.sc.gov3/12/2021 2:08:27 PMpdfFalsepdf1515~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js
Law & Policy- Sales, Use, Accommodations & Casual Excise Taxes1001112/6/2021 5:55:21 PMVacation Rental of Residence: Sales Tax Exemption for Rentals for Less Than 15 Days a Year Delivery-Drop Shipments by Manufacturers        RR98-8 STS_ListItem_PublishingPageshttps://dor.sc.gov/resources-site/lawandpolicy/Pages/Forms/AllItems.aspx0https://dor.sc.gov12/6/2021 5:55:21 PMhtmlFalseaspx1616~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_WebPage.js
SC_Sales_and_Use_Tax_Manual_201714284/14/2017 11:02:27 AMHenry D. McMaster, Governor W.Hartley The purpose of this sales and use tax manual is to provide businesses, Department of Revenue employees and tax professionals H. Full Exemptions STS_ListItem_DocumentLibraryhttps://dor.sc.gov/resources-site/lawandpolicy/Documents/Forms/AllItems.aspx0https://dor.sc.gov4/14/2017 11:02:27 AMpdfFalsepdf1515~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js
SCSalesandUseTaxManual17014/4/2019 8:12:59 AMThe purpose of this sales and use tax manual is to provide businesses, Department of Revenue employees and tax professionals To that end, the manual references H. Full Exemptions STS_ListItem_DocumentLibraryhttps://dor.sc.gov/resources-site/lawandpolicy/Documents/Forms/AllItems.aspx0https://dor.sc.gov4/4/2019 8:12:59 AMpdfFalsepdf1515~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js
Chapter 9 - Exemptions10523/10/2021 2:07:15 PMa transaction is subject to sales and use tax, a particular exemption in the statute may exempt it from sales and use tax in South Carolina ■ General Public Good Exemptions STS_ListItem_DocumentLibraryhttps://dor.sc.gov/resources-site/lawandpolicy/Documents/Forms/AllItems.aspx0https://dor.sc.gov3/10/2021 2:07:15 PMpdfFalsepdf1515~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js
IL21-153471/19/2021 2:06:30 PMSCOPE: An Information Letter is a website has an alphabetical index by tax type of advisory opinions issued since 1987 and a Admissions Tax Estate and Gift Taxes STS_ListItem_DocumentLibraryhttps://dor.sc.gov/resources-site/lawandpolicy/Advisory Opinions/Forms/AllItems.aspx0https://dor.sc.gov1/19/2021 2:06:30 PMpdfFalsepdf1515~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js
Public Draft – Motor Vehicles, Motorcycles, Trailers, Semitrailers, Pole Trailers and Other Vehicles58671/4/2018 10:49:58 AMHowever, no sales tax is due in South Carolina if the nonresident purchaser cannot receive a credit in his state of residence for sales tax paid to South Carolina STS_ListItem_DocumentLibraryhttps://dor.sc.gov/resources-site/lawandpolicy/Advisory Opinions/Forms/AllItems.aspx0https://dor.sc.gov1/4/2018 10:49:58 AMpdfFalsepdf1515~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js
Sales-and-Use-Tax-Guide-for-Automobile-and-Truck-Dealers-201612781/21/2016 8:31:37 AMthe measure or basis for the tax, exclusions, and exemptions, see the Department’s Sales and Use Tax Manual at The sales tax due on a sale to a nonresident STS_ListItem_DocumentLibraryhttps://dor.sc.gov/resources-site/publications/Publications/Forms/AllItems.aspx0https://dor.sc.gov1/21/2016 8:31:37 AMpdfFalsepdf1515~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js

~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js